III v. HCL Technologies Ltd.

93 Taxmann.com 33Supreme Court of India2018#354 most cited

What is III v. HCL Technologies Ltd. authority for?

When computing the deduction available under Section 10A of the Income-tax Act, communication expenses must be excluded from the total turnover for the purpose of calculating the eligible relief.

245

judgments rely on this decision, according to BharatTax’s citation analysis of 369,743 Indian tax judgments — from 2012 to 2026.

Also referred to as

HCL Technologies Ltd. · Section 10A · communication expenses · total turnover · export profits deduction · computer software · STPI unit · computation of relief

Also reported as

255 Taxmann 313

Sections most often in play

Section 10ASection 10B(4)Section 143(3)Section 144C(13)Section 144C(5)Section 234ASection 234BSection 234C
Read the full judgment

Issues it is cited on

stpi unitforeign tax creditsection 10acomputer softwaresection 10aasection 40(a)(i)transfer pricing adjustmentsection 90section 40(a)associated enterpriserevenue expendituresection 28

Judgments citing III v. HCL Technologies Ltd.

Pr Commissioner of Income Tax-7 vs. M/S Thought Works

The appeal is dismissed

ITA/947/2017HC Karnataka28 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 28TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.947 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-7, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE – 12(4), BMTC COMPLEX, KORAMANGALA, BENGALURU ... APPELLANTS (BY SRI.SANMATHI E.I., ADVOCATE) AND: M/S. THOUGHT WORKS TECHNOLOGIES INDIA PRIVATE LIMITED, 2ND FLOOR, ACR MANSI…

Commissioner of Income Tax-III vs. M/S.Mineral Enterprises Ltd

ITA/619/2013HC Karnataka23 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10Section 10BSection 148Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.619 OF 2013 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III C.R.BUILDING, QUEENS ROAD, BENGALURU. 2. THE JOINT COMMISSIONER OF INCOME TAX (OSD), BENGALURU. ... APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND: M/S. MINERAL ENTERPRISES LIMITED 300/1B, 16TH CROSS, SADASHIVANAGAR, BENGALURU – 560 080. ... RESPONDENT…

The Commissioner of Income Tax vs. M/S Intel Technology India Pvt Ltd

ITA/74/2010HC Karnataka23 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE K. NATARAJAN INCOME TAX APPEAL NO.74 OF 2010 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE INCOME TAX OFFICER WARD-11(2), C.R. BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND: M/S. INTEL TECHNOLOGY INDIA PVT. LTD. NO.136, AIRPORT ROAD, BANGALORE. ... RESPONDENT…

The Commissioner of Income Tax vs. M/S Intel Technology India Pvt Ltd

ITA/78/2010HC Karnataka23 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 260Section 263

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 23RD DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE K. NATARAJAN INCOME TAX APPEAL NO.78 OF 2010 BETWEEN: 1. THE COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE INCOME TAX OFFICER WARD-11(2), C.R. BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) 2 AND: M/S. INTEL TECHNOLOGY INDIA PVT. LTD. (SUCCESSOR IN INTEREST T…

Pr. Commissioner of Income Tax - 4 vs. M/S. Microchip Technology (India) Pvt. Ltd

ITA/704/2017HC Karnataka20 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 20TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.704 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-12(1), BENGALURU. ... APPELLANTS (BY SRI E.I.SANMATHI, ADVOCATE) AND: M/S MICROCHIP TECHNOLOGY (INDIA) PRIVATE LIMITED, NO.149-B, EPIP, 1STS PHASE, INDUSTRIAL AREA, WHITEFIELD, BENGA…

The Commissioner of Income Tax vs. M/S Infosys Technologies Ltd

The appeal is disposed off

ITA/174/2011HC Karnataka19 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 195Section 260Section 40Section 80H

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 19TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE K. NATARAJAN INCOME TAX APPEAL No.174 of 2011 BETWEEN 1. THE COMMISSIONER OF INCOME-TAX, C.R. BUILDING, QUEENS ROAD, BANGALORE. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-11(4),C.R. BUILDING, QUEENS ROAD, BANGALORE. ... APPELLANTS (BY SRI K.V. ARAVIND, ADVOCATE) AND M/S. INFOSYS TECHNOLOGIES LTD., No.44 & 97A, 3RD CROSS, ELECTRONIC CITY, HOSUR ROAD, BANGALORE – 560 100. ... R…

Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore vs. M/S Sap India Pvt Ltd, Bangalore

In the result, appeals of the Revenue are dismissed

ITA 716/BANG/2017[2009-10]Status: DisposedITAT Bangalore19 Nov 2018AY 2009-10

Bench: Shri. A. K. Garodia & Shri. Laliet Kumari.T.A Nos.716 & 717/Bang/2017 (Assessment Year : 2009-10 & 2010-11) Deputy Commissioner Of Income-Tax, Circle -6(1)(1), Bengaluru .. Appellant V. M/S. Sap India P. Ltd, Wing A, 2Nd Floor, Tower-B, Salarpuria, Softzone, Sarjapur Outer Ring Road, Belandur Post, Bengaluru 560 103 .. Respondent Pan : Aaics7826B Assessee By : Ms. Vachana, Ca Revenue By : Ms. Neera Malhotra, Cit - Dr Heard On : 19.11.2018 Pronounced On : 19.11.2018 O R D E R Per Laliet Kumar:

For Appellant: Ms. Vachana, CAFor Respondent: Ms. Neera Malhotra, CIT - DR
Section 10A

…ITA.716 & 717/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER I.T.A Nos.716 & 717/Bang/2017 (Assessment Year : 2009-10 & 2010-11) Deputy Commissioner of Income-tax, Circle -6(1)(1), Bengaluru .. Appellant v. M/s. SAP India P. Ltd, Wing A, 2nd floor, Tower-B, Salarpuria, Softzone, Sarjapur Outer Ring Road, Belandur Post, Bengaluru 560 103 .. Respondent PAN : AAICS7826B Assessee by : Ms. Vachana, CA Revenue by : Ms. Neera Malhotra, CIT - DR Heard on : 19.11.2018 Pronounced on : 19.11.2018 O…

Commissioner of Income Tax III vs. M/S Subex Ltd

The appeal is disposed off

ITA/186/2011HC Karnataka14 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.186 OF 2011 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III REVENUE, BUILDINGS, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3), BENGALURU. ... APPELLANTS (BY SRI E I SANMATHI, ADVOCATE) AND: M/S SUBEX LIMITED UNIT-1, ADARSH TECH PARK, OUTER RING ROAD, DEVARABEESANAHALLI, BENGALURU – 560 037.…

Commissioner of Income Tax-III vs. M/S Subex Ltd

The appeal is disposed off

ITA/56/2012HC Karnataka14 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.56 OF 2012 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III REVENUE, BUILDINGS, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3), BENGALURU. ... APPELLANTS (BY SRI E I SANMATHI, ADVOCATE) AND: M/S SUBEX LIMITED UNIT-1, ADARSH TECH PARK, OUTER RING ROAD, DEVARABEESANAHALLI, BENGALURU – 560 037.…

Commissioner of Income Tax III vs. M/S Subex Ltd

The appeal is disposed off

ITA/184/2011HC Karnataka14 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.184 OF 2011 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III REVENUE, BUILDINGS, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3), BENGALURU. ... APPELLANTS (BY SRI E I SANMATHI, ADVOCATE) AND: M/S SUBEX LIMITED UNIT-1, ADARSH TECH PARK, OUTER RING ROAD, DEVARABEESANAHALLI, BENGALURU – 560 037.…

Commissioner of Income Tax III vs. M/S Subex Ltd

The appeal is disposed off

ITA/185/2011HC Karnataka14 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 10ASection 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 14TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR.JUSTICE K.NATARAJAN INCOME TAX APPEAL NO.185 OF 2011 BETWEEN: 1. COMMISSIONER OF INCOME TAX-III REVENUE, BUILDINGS, QUEENS ROAD, BENGALURU – 560 001. 2. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 12(3), BENGALURU. ... APPELLANTS (BY SRI E I SANMATHI, ADVOCATE) AND: M/S SUBEX LIMITED UNIT-1, ADARSH TECH PARK, OUTER RING ROAD, DEVARABEESANAHALLI, BENGALURU – 560 037.…

Principal Commissioner of Income Tax-4 vs. M/S Marvel India Private Limited

ITA/1069/2017HC Karnataka09 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 09TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE A.S.BELLUNKE INCOME TAX APPEAL NO.1069 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX-4 BMTC COMPLEX, KORAMANGALA, BENGALURU. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BENGALURU. ... APPELLANTS (BY SRI: SANMATHI E I, ADVOCATE) AND: M/S MARVEL INDIA PRIVATE LIMITED RMZ ECOWORLD, 3RD FLOOR, EAST WING BUILDING, 8A, MARATH HALLI SARJAPUR OUTER RING ROAD, BENGALURU - 560 103,…

Principal Commissioner of vs. M/S Marvel India Private Limited

ITA/274/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 05TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE A.S.BELLUNKE INCOME TAX APPEAL NO.274 OF 2017 BETWEEN: 1. PRINCIPAL COMMISSIONER OF INCOME TAX - 4, BMTC COMPLEX, KORAMANGALA BENGALURU. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 12(1), BENGALURU. ... APPELLANTS (BY SRI: SANMATHI E I, ADVOCATE) AND: M/S MARVEL INDIA PRIVATE LIMITED NO 23, AIRPORT ROAD, 2ND FLOOR LEELA GALLERIA BENGALURU – 560 008 PAN : AAECM5559R. ... RESPONDE…

The Principal Commissioner of vs. M/S Softbrands India Private Limited

The appeal is dismissed as such

ITA/239/2018HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 05TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE A.S.BELLUNKE INCOME TAX APPEAL NO.239 OF 2018 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095. 2. THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE-11(4), PRESENT ADDRESS CIRCLE-3(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU – 560 095. … APPELLANTS (BY SRI.ARAVIND K.V., ADVOCATE) AND:…

The Principal Commissioner of vs. M/S M Source (India) Private Limited

ITA/906/2017HC Karnataka05 Nov 2018

Bench: The Hon'Ble Mr. Justice Ravi Malimath

Section 260

…1 IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 05TH DAY OF NOVEMBER, 2018 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON’BLE MR. JUSTICE A.S.BELLUNKE INCOME TAX APPEAL NO.906 OF 2017 BETWEEN: 1. THE PRINCIPAL COMMISSIONER OF INCOME TAX-4, BMTC COMPLEX KORAMANGALA, BENGALURU. 2. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-4(1)(2), BENGALURU. ... APPELLANTS (BY SRI: SANMATHI E I, ADVOCATE) AND: M/S M SOURCE (INDIA) PRIVATE LIMITED BAGMANE WORLD TECHONOLOGY CENTRE 1ST FLOOR, WING"A" WTC-3, K.R.PURAM, MARATHAHALLI OUTER RING ROAD, K.R.PURAM BE…

The Pr. Commissioner of Income Tax CIT(A) vs. M/S Ids Software Solutions India Pvt Ltd

ITA/496/2017HC Karnataka11 Oct 2018

Bench: ABHAY SHREENIWAS OKA (CJ),S.G.PANDIT

Section 10ASection 260Section 37(1)Section 92C

…ITA.No.496/2017 - 1 - IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11TH DAY OF OCTOBER , 2018 PRESENT HON’BLE MR.JUSTICE DINESH MAHESHWARI, CHIEF JUSTICE AND HON’BLE MR.JUSTICE S.G.PANDIT I.T.A. NO.496 OF 2017 BETWEEN: 1. THE PR. COMMISSIONER OF INCOME TAX, CIT(A) 5TH FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. 2. THE INCOME TAX OFFICER WARD-11(2), PRESENT ADDRESS ACIT, CIRCLE 3(1)(1) 2ND FLOOR, BMTC BUILDING 80 FEET ROAD, KORMANGALA BENGALURU-560 095. ... APPELLANTS (BY SRI. ARAVIND K.V., ADVO…

The Commissioner of Income-Tax vs. M/S Mindtree Ltd

ITA/262/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…t by following the decision of this Hon’ble High Court in the case of CIT vs. Tata Elxsi?” 3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). 4. The relevant portion of the judgment of the Hon’ble Supreme Court in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- Date of Judgment 31-08-2018, ITA No.262/2018 The Commissioner of Income-tax & Another Vs. M/s.Mindtree Ltd., 4/6 “17. The similar nature of controversy…

The Pr. Commissioner of Income Tax vs. M/S Arm Embedded Technologies Pvt Ltd

ITA/142/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…his Hon’ble Court in the case of CIT V/s. Tata Elxsi Ltd., [reported in 349 ITR page 98]?” 3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). 4. The relevant portion of the judgment of the Hon’ble Supreme Court in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxman.com 100/349 IT…

The Commissioner of Income-Tax vs. M/S Mindtree Ltd

ITA/263/2018HC Karnataka31 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…t by following the decision of this Hon’ble High Court in the case of CIT vs. Tata Elxsi?” 3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). 4. The relevant portion of the judgment of the Hon’ble Supreme Court in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxman.com 100/349 IT…

Pr. Commissioner of vs. M/S Toshiba Software (India) Pvt Ltd

ITA/971/2017HC Karnataka30 Aug 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 10ASection 260

…on in Section 10A which requires the said expenses to be reduced from the total turnover?” 3. The issue is covered by the decision of the Hon’ble Supreme Court in the case of Commissioner of Income-tax, Central – III vs. HCL Technologies Ltd., [2018] 93 Taxmann.com 33(SC). 4. The relevant portion of the judgment of the Hon’ble Supreme Court in the case of HCL Technologies Ltd. (supra), is quoted below for ready reference:- “17. The similar nature of controversy, akin this case, arose before the Karnataka High Court in CIT v. Tata Elxsi Ltd. [2012] 204 Taxman 321/17/taxman.com 100/349 ITR 98. T…